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State and Local Tax Blog

About This Blog

Taxes in New York (TiNY) is a blog by the Hodgson Russ LLP State and Local Tax Practice Group. The weekly reports are intended to go out within 24 hours of the Division of Tax Appeals’ (DTA) publication of new ALJ Determinations and Tribunal Decisions. In addition to the weekly reports TiNY may provide analysis of and commentary on other developments in the world of New York tax law.  

Showing 4 posts from September 2019.

TiNY Report for September 26, 2019 (reporting on DTA cases issued September 19)

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Every single Decision and Determination this week is a timy. So this week, instead of the TiNY Report, I think it is more accurate to call it the Timy Report.

Also, we noticed that Finding of Fact 1 of the four “Towers” determinations from last week still refers to a petition with “a United States Postal Service (USPS) postmark dated December 18, 2019.”  If that is a correct date, then USPS postmarks have been proven to be fallible. If that is not a correct date, then we can only assume that none of TiNY’s readers has reached out to the ALJ in those cases to let him know there is a typo.  

TiNY Report for September 19, 2019 (reporting on DTA cases issued September 12)

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This week we have four cookie-cutter Determinations.  I am going to give cookie-cutter summaries.  You need read only one of the summaries since they are all the same.  In the past, I would write one summary and then write “ditto” for each of the subsequent cases, but I have recently discovered that our website allows you to search TiNY for our summaries; so henceforth, I will provide summaries for all cases instead of saying “see above.”  And yeah, this is the second time this decade I used “henceforth” in a sentence.  I try to avoid anachronistic words and phrases, but I guess my guard was down this week.  Mea culpa.

TiNY Report for September 12, 2019 (reporting on DTA cases issued August 27 and September 5)

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This week we have seven Orders and two Tribunal Decisions that were posted after we went to press last week.  I doubt that any of these will be talked as much about Matter of Obus which we wrote about two weeks ago here and our fellow blogger at Noonan’s Notes wrote about here.

TiNY Report for September 5, 2019 (reporting on DTA cases issued August 29)

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Today we have four determinations and two orders, only one of which is a timy.  Not a bad way to ring in the new school year.